What is de minimis in tariff law and when might it apply?

• A. A threshold below which duties or remedies may not be applied
• B. A threshold above which all remedies apply
• C. The maximum permissible tariff rate
• D. A mandatory minimum price floor

Answer: (A)

De minimis means a minimal amount that is ignored for purposes of tariffs and trade remedies. In tariff law it’s a threshold below which duties or remedial actions are not imposed, so very small shipments or negligible margins aren’t pursued as a matter of policy and administrative practicality. This applies when the value or quantity of an import falls under the set threshold, meaning no customs duties are collected and no anti-dumping or countervailing duties are applied for that shipment. The exact threshold varies by country and program, so some jurisdictions exempt low-value imports from duties, while others apply the concept to margins used in antidumping cases.